Are scanned invoices admissible for audit?

If I only keep scanned images of purchase invoice / sales invoice / credit note / debit note etc and destroy the actual hard copies, os that allowed as per GST and Income Tax laws?

lot big companies with whom I am presently doing business only keep scanned images and destroy hard copies.

awaiting ur pov.....
Replies (3)
Quick Summary
This discussion explores whether scanned copies of invoices, credit notes, and debit notes are legally admissible for GST and Income Tax audits, even if the original hard copies are destroyed. While the CGST Act allows for records to be kept in electronic format, a key concern is raised regarding the admissibility of scanned purchase bills for claiming Input Tax Credit (ITC) under GST rules, which typically require a valid tax invoice.

Go through Sections 35 & 36 of CGST Act 2017.
Records of transaction is mandatorily to be kept for atleast 5 years.
As per section 35 we can keep records in electronic format. However I specially need 2 know about sales bills issued by my vendor which are purchase bills 2 me.

As per GST ITC rules, I must have the tax invoice to avail itc on purchase. now my question is whether itc is allowed against xerox / scanned purchase bills?

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